Zuhrohtun, Sri Astuti and Widiastuti, Sri Wahyuni (2016) ORGANIZATIONAL FACTORS AFFECTING FRAUD TRENDS IN FINANCIAL SECTOR COMPANIES IN INDONESIA. Journal of Economic and Social, 2 (1). pp. 21-26. ISSN 2460-8157
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ORGANIZATIONAL FACTORS AFFECTING FRAUD TRENDS IN FINANCIAL SECTOR COMPANIES IN INDONESIA.pdf Download (722kB) | Preview |
Abstract
The purpose of this study is to determine the organizational factors of banking companies that do fraud in Indonesia. The observational data in this study is 2010 to 2014. This research is empirical research, data is selected by using sampling technique. The observational data in this research is 45 and processed by using logistic regression analysis tool. The variable studied is fraud. While the organizational factors of the company are the disclosure of risk and independence of the function of internal auditors and the opinion of independent auditors. The test results prove that there is no organizational variables of the company and the opinion of independent auditors that significantly influence the indications of fraud in banking companies.
| Item Type: | Article |
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| Subjects: | H Social Sciences > HG Finance |
| Depositing User: | MA, Ph.D. PRAYUDI PRAYUDI |
| Date Deposited: | 17 Dec 2018 04:07 |
| Last Modified: | 17 Dec 2018 04:07 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/17491 |
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